Madras High Court Upholds Deletion Of ₹70.95 Cr. Tax Additions In Bogus Long Term Capital Gains Cases

The Madras High Court on 28 August upheld the Income Tax Appellate Tribunal's orders deleting tax additions of Rs. 32.90 crore and Rs. 38.05 crore in cases concerning Long Term Capital Gains claimed from the sale of shares in PFL Infotech Limited and Risa International Limited. A Division Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan dismissed the Revenue's appeals and the connected appeals concerning penalty under Section 271(1)(c) of the Income Tax...

'Tragic Picture Of IP Rights Ecosystem': Bombay High Court Rules Scientist, Not IIT Bombay, Owns Invention After 13-Year Battle

Observing that prolonged proceedings over a patent application had cost a scientist 13 years out of the 20-year statutory patent protection period, the Bombay High Court has recognised him as the sole owner of the invention and directed that his patent application be considered on merits. Justice Somasekhar Sundaresan was dealing with a petition filed by Dr. Tarkeshwar Chandrakant Patil, an original inventor named in the patent application filed by IIT Bombay for an invention titled “An...

“Copyright Strikes Have Taken Front Seat Over Personality Rights Cases”: Delhi High Court On Comedian Pulkit Mani's Plea

The Delhi High Court on Wednesday orally remarked that copyright strike disputes are increasingly taking precedence over personality-rights cases. Justice Jyoti Singh remarked, “Personality rights have taken a back seat, copyright strikes have taken a front seat, every day one matter.” The observation came while hearing a suit filed by stand-up comedian Pulkit Mani. He has challenged copyright strikes against his content on his Instagram page @hunnywhoisfunny and alleged an attempt to extract...

Delhi High Court Waives ₹4.5 Lakh Penalty After Finding Service Tax Default Was Bona Fide, Not Deliberate

The Delhi High Court has set aside a ₹4.5 lakh penalty imposed on a consultancy firm for non-payment of service tax, holding that the default arose from a bona fide and reasonable belief regarding the taxability of its services and was not a deliberate attempt to evade tax.The Division Bench of Justices Anil Kshetarpal and Manmeet Pritam Singh Arora set aside the penalty imposed on Appellant under Section 78 of the Finance Act, 1994, and observed,“the non-payment of service tax by the Appellant...

'Classic Case Of Change Of Opinion': Delhi High Court Rejects Reassessment Of NTPC's ₹17.59 Crore Income

The Delhi High Court has rejected the Income Tax Department's appeal challenging the annulment of reassessment proceedings against NTPC Limited, holding that the subsequent Assessing Officer (AO) had initiated the proceedings merely because he disagreed with the view taken by his predecessor.The Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta observed that the reassessment was a "classic case of change of opinion", particularly since the issues forming the basis of reassessment...

Delhi High Court Declines Unconditional Release Of Gold, Cites Dispute Over Oral Show-Cause Notice

The Delhi High Court has refused to direct the unconditional release of 290 grams of gold seized from a passenger at Delhi airport, holding that the absence of a written show-cause notice by itself could not warrant release when the Customs Department specifically claimed that an oral show-cause notice had been issued on the date of seizure.The Division Bench of Justices Anil Kshetarpal and Shail Jain was dealing with a petition filed by Awesh Karmi Fundreimayum seeking release of eight gold...

Customs Adjudication Limitation Clock Restarts After Interim Stay Ends: Delhi High Court

The Delhi High Court has held that where a pending court proceeding and an interim order prevent customs authorities from proceeding with adjudication, the limitation period prescribed under Section 28(9) of the Customs Act, 1962, is to be reckoned from the date on which the circumstance contemplated under Section 28(9A) ceases to exist.The Division Bench of Justices Anil Kshetarpal and Shail Jain made the observation while dismissing a petition challenging a customs adjudication order that...

GST Officer's Competence Can Be Challenged Before Appellate Authority: Delhi High Court Declines Writ

The Delhi High Court has declined to entertain a batch of writ petitions challenging GST proceedings and penalty orders. The court held that the petitioners can raise their objections, including the alleged lack of competence of the officers who issued the show-cause notices, before the statutory appellate authority.The Division Bench of Justices Anil Kshetarpal and Shail Jain held that the objection regarding the competence of the officers did not constitute a “patent or self-evident absence...

Three-Month Limitation For Consequential Orders Cannot Justify Delayed Vivad Se Vishwas Refunds Gujarat High Court

The Gujarat High Court has ruled that the tax department cannot rely on the three-month time limit for passing a consequential order under the Income-tax Act to justify delaying refunds under the Vivad se Vishwas scheme.It held that the department was required to pass the necessary order and issue the refund by July 31, 2021, as prescribed by the Central Board of Direct Taxes (CBDT), and directed it to pay interest at 6% per annum on the delayed refund from August 1, 2021 to March 2, 2024.“The...

Bombay High Court Directs Trader To Deposit ₹1.32 Crore For Breaching NOVA Trademark Injunction

The Bombay High Court on 1 September directed a trader who had appealed against an Rs. 82.42 lakh costs order for violating a trademark injunction to deposit an additional Rs. 50 lakh, taking the total amount to Rs. 1.32 crore. A Division Bench of Justices A. S. Gadkari and Kamal Khata passed the direction after noting that the appellant had not complied with the directions in the Single Bench's order dated 13 July 2026. The judges held: “Appellant is directed to deposit the entire cost...

Copyright Registration Not Mandatory To Initiate Criminal Proceedings For Infringement: Rajasthan High Court

The Rajasthan High Court has held that copyright registration is not mandatory for instituting criminal proceedings alleging copyright infringement. A party can claim rights over a title without registration, subject to establishing those rights through evidence.Justice Ashok Kumar Jain, in an order dated August 17, 2026, made the observation while refusing to quash a 2012 case concerning alleged infringement of copyright and trademark rights over Dandi Salt and Dandi Namak.The Court observed,...

Gujarat High Court Dismisses Revenue's ₹3.44 Cr Service Tax Appeal Over Fees Collected From Gir Forest Visitors

The Gujarat High Court has dismissed a Revenue appeal against the Deputy Conservator of Forests in a ₹3.44-crore service tax dispute over permit fees, entry fees, camera fees, and other charges collected from visitors to Gir Forest.The court relied on an earlier ruling that had held that such fees cannot be treated as consideration for taxable services, as the Deputy Conservator of Forests was discharging sovereign functions while collecting them in his official capacity.A Division Bench...